XENOFISC: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
XENOFISC
Largest movements
- Receivables within one year -€15,386
down €15,386 (-26.4%), from €58,372 to €42,987
of which Trade receivables: -€15,501
- Cash +€15,024
up €15,024 (+30.6%), from €49,074 to €64,098
mainly Net result for the year (+€29,755) and Receivables within one year (+€15,386)
- Receivables after one year -€8,085
down €8,085 (-44.0%), from €18,357 to €10,271
- Reserves +€27,250
up €27,250 (+31.7%), from €85,900 to €113,150
of which Distributable reserves: +€29,750
- Contributions -€22,500
down €22,500 (-90.0%), from €25,000 to €2,500
- Profit (loss) carried forward -€11,332
down €11,332 (-100.0%), from €11,337 to €5
- Trade debts -€3,451
down €3,451 (-97.7%), from €3,533 to €82
- Tax, wage and social debts +€2,306
up €2,306 (+25.8%), from €8,929 to €11,235
- Gross operating margin +€11,649
up €11,649 (+31.0%), from €37,625 to €49,274
- Taxes +€4,035
up €4,035 (+35.9%), from €11,240 to €15,275
- Depreciation -€780
down €780 (-15.4%), from €5,063 to €4,283
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,399 | €126,973 | -€9,426 | -6.9% |
| Fixed assets | 21/28 | €10,293 | €9,141 | -€1,152 | -11.2% |
| Tangible fixed assets | 22/27 | €10,293 | €9,141 | -€1,152 | -11.2% |
| Plant, machinery and equipment | 23 | €21 | €3,075 | +€3,054 | +14,466% |
| Other tangible fixed assets | 26 | €10,272 | €6,066 | -€4,206 | -40.9% |
| Current assets | 29/58 | €126,106 | €117,832 | -€8,274 | -6.6% |
| Amounts receivable after more than one year | 29 | €18,357 | €10,271 | -€8,085 | -44.0% |
| Other amounts receivable | 291 | €18,357 | €10,271 | -€8,085 | -44.0% |
| Amounts receivable within one year | 40/41 | €58,372 | €42,987 | -€15,386 | -26.4% |
| Trade receivables | 40 | €50,403 | €34,902 | -€15,501 | -30.8% |
| Other amounts receivable | 41 | €7,970 | €8,085 | +€116 | +1.4% |
| Cash at bank and in hand | 54/58 | €49,074 | €64,098 | +€15,024 | +30.6% |
| Deferred charges and accrued income | 490/1 | €303 | €475 | +€173 | +57.0% |
| Total equity and liabilities | 10/49 | €136,399 | €126,973 | -€9,426 | -6.9% |
| Equity | 10/15 | €122,237 | €115,655 | -€6,582 | -5.4% |
| Contributions | 10/11 | €25,000 | €2,500 | -€22,500 | -90.0% |
| Reserves | 13 | €85,900 | €113,150 | +€27,250 | +31.7% |
| Non-distributable reserves | 130/1 | €2,500 | - | -€2,500 | |
| Reserves not available under the articles | 1311 | €2,500 | - | -€2,500 | |
| Distributable reserves | 133 | €83,400 | €113,150 | +€29,750 | +35.7% |
| Profit (loss) carried forward | 14 | €11,337 | €5 | -€11,332 | -100.0% |
| Amounts payable | 17/49 | €14,162 | €11,317 | -€2,845 | -20.1% |
| Amounts payable within one year | 42/48 | €14,162 | €11,317 | -€2,845 | -20.1% |
| Trade debts | 44 | €3,533 | €82 | -€3,451 | -97.7% |
| Suppliers | 440/4 | €3,533 | €82 | -€3,451 | -97.7% |
| Taxes, remuneration and social security | 45 | €8,929 | €11,235 | +€2,306 | +25.8% |
| Taxes | 450/3 | €8,929 | €11,235 | +€2,306 | +25.8% |
| Other amounts payable | 47/48 | €1,700 | - | -€1,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,063 | €4,283 | -€780 | -15.4% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €37,625 | €49,274 | +€11,649 | +31.0% |
| Operating profit (loss) | 9901 | €32,422 | €44,784 | +€12,362 | +38.1% |
| Financial income | 75/76B | €462 | €327 | -€135 | -29.3% |
| Recurring financial income | 75 | €462 | €327 | -€135 | -29.3% |
| Financial charges | 65/66B | €179 | €80 | -€99 | -55.4% |
| Recurring financial charges | 65 | €179 | €80 | -€99 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €32,704 | €45,030 | +€12,326 | +37.7% |
| Income taxes | 67/77 | €11,240 | €15,275 | +€4,035 | +35.9% |
| Profit (loss) for the period | 9904 | €21,464 | €29,755 | +€8,291 | +38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,464 | €29,755 | +€8,291 | +38.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.